The tariff classification of a plastics coated textile fabric, for use in automobile interiors, from Japan.

N072397 January 21, 2010 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Judy L. Cook Toyoda Gosei North America Corporation 1400 Stephenson Highway Troy, Michigan 48083 RE: The tariff classification of a plastics coated textile fabric, for use in automobile interiors, from Japan. Dear Ms. Cook: In your letter dated August 13, 2009, you requested a tariff classification ruling. The instant sample, identified with product name “BEREZA-US/T2651”, was sent to the New York Customs laboratory for analysis. The laboratory determined that the fabric is of a two bar warp knit construction (not a pile as stated in your correspondence) that has been visibly coated on one surface with an acrylics plastics adhesive. This adhesive has been protected with a release paper which is easily removed prior to being used to cover the pillar posts in automobile interiors. While no specific weight specifications were provided with your inquiry, this plastics adhesive does not appear to comprise over 70 percent by weight of the total weight of the material. The applicable subheading for the material, which we presume, will be imported as roll goods, will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 7.5 percent ad valorem.       Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division